To discuss major topics and the importance of taxation as a pillar of economic development with a special focus on direct tax, VAT, International Tax including how the global tax agenda is playing out, the hot topics, Digital Taxation and Tax Incentives are transforming the way we think about tax and transactions.  Like every year this course is offered, this year is unique, because it’s the first relatively economically stable year since 2019, no new tax global tax policy initiatives, and the world is getting used to the war-time disruptions in supply chains caused by the war in Ukraine.  But at the same time, it is a unique year because tax administration is taking a staring role in the global agenda, and the lines between policy and administration are blurring further.

Over the last decade, there have been seismic changes in the global tax agenda.  These changes will affect how governments design tax instruments and administer them; ultimately it will change business and consumer behavior, tax revenue generation, and cross border flows!

The tax system forms the backbone of the state building, with citizen participation critical for government to provide essential services.  But beyond basic resource mobilization, the tax system can also be an instrument for economic growth and development—or a barrier.  In addition, a well-designed, well-administered tax system fosters good governance in all segments of the taxpayer population.  This course will focus on applying what you know about tax instruments and systems to the question of how it shapes economic development and economic activity in general.

> 70% attendance requirement

70% positive degree on written exam or paper, 15% participation, 15% discussion.

Students will be required to provide a written paper as their course assessment.

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Knowledge of Austrian national tax law or another domestic tax law is required.

Mail to: rsternwien@gmail.com

The outline of the course and the list of reading materials can be found in the folder "Files".

• 1. When writing a seminar paper, the introduction must contain a declaration of the use of AI. If no form of AI was used, a note to this effect is sufficient. If AI was used, the introduction must explain accordingly where and in what form.
  2. For seminar papers, increased attention will be paid to:
• Whether the processed legal status is up-to-date
• Correct/existent citations
• Correct use of abbreviations
• Comprehension
• Errors in the outline